Condonation Request sec 119(2) b -Enhancement Limit of Leave Exemption prior to AY 2023

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This query is : Resolved

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A taxpayer is seeking advice after their condonation request to file a revised return for AY 2021-22 was rejected. The rejection was based on a CBDT notification effective from April 1, 2023, which the tax authority stated doesn't apply to pre-2023 retirees. The taxpayer is looking for guidance on how to appeal this decision, potentially to the ITAT or High Court, and is seeking recommendations for tax professionals.

RAMESH BALIRAM LUTE

RAMESH BALIRAM LUTE (Querist)

18 October 2026 Dear Sir,
I have filled on 29122025, a Condonation Request under sec 119( 2) b to file Revised Return AY 2021-22 to claim refund of excess tax paid beyond Rs. 300000/- on payment of Leave Encashment Rs. 731181/- as superannuation benefit which was received at the time of Retirement on 31-02-2020 from SBI Nagpur. After 9 months of follow up by frequent visit to Dept. now PCIT issue Rejection Order on 16102026, Stating as per CBDT Notification 31/2023 Dt. 24-05-2023 applied wef 01-04-2023. and not for pre retirees prior to Apr 2023.. But in many cases IBTA decision are in favor of Assessees who retires prior to 2023. Now How I proceed further to file appeal or how to file appeal to IBTA tribunal. Is any paid professional are available to this caclubindia. forum.
Please advise
Regards,
Ramesh Lute

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)

19 October 2026 File an appeal before the ITAT (in Form 36 within 60 days) or file a Writ Petition under Article 226 in the High Court, supported by favorable judicial decisions, by engaging a qualified tax professional via CAclubindia Experts.

RAMESH BALIRAM LUTE

RAMESH BALIRAM LUTE (Querist)

19 October 2026 Please advise Name and Contact no of Professional Expert to fill form 36 and fees to be paid.

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